Study On Optimization Of Public Finance Expenditure Structure

Adjustment and optimization of the financial expenditure structure is a hot issue of the circle of public financial theory and practice of our country at present. It's an important subject that faced a reform and development of public finance in the next period too. Because it concerns the realization of the goal of financial expenditure, implementation of the expenditure principle, concerns whether the expenditure is effective, whether it promotes increasing of economy and international balance between revenue and expenditure.The author takes up some previous researches. Through the demonstration analysis and international contrast the author considers that with the economic system of country transit from planned economy to market economy, the government functions change too. At present, some problems still exist in the expenditure,for example, the rate of economic construction drops to some extent in recent years, overall still is high; expenditure for government administration remains high; expenditure for culture, education, science & health care, expenditure for social security and expenditure for price subsidies are far from meeting the social public needs. All these are unreasonable show of the concrete behavior of present financial expenditure of our country. If we can't solve these problems well, it would influence realization of government functions finally.As a clerk of basic financial department, through the example of expenditure structure in Shizhong District, Jinan, the author analyses its expenditure structure, finds the problems faced by the basic financial department under the background of constructing public financial system, and hopes to supply and verify the demonstrations analysis of our country. And by the econometric methods the author builds the mathematical models about several expenditures and GDP of Shizhong District, Jinan, according to historical data, computes their coefficients by using Eviews 5.0, and hopes to make a useful exploration in order to optimize financial expenditure structure, to supply some experiences and suggestions.Base on above analysis, the author proposed some ideas and countermeasures to optimize financial expenditure structure of our country: 1, make a principle to optimize financial expenditure structure. 2, transverse optimization of expenditure structure. It mainly contains adjusting expenditure for economic and construction, increasing the basic facilities investment; propelling institution reform, compressing expenditure for government and administration; promoting expenditure rate for science and education; increasing expenditure for agriculture; decreasing expenditure for policy subsidies, lightening financial burden; increasing expenditure for social security, keeping society stably; increasing expenditure for national defense properly, providing stable political environment for economic development. 3, lengthways optimization. The author mainly analyses how to regulate and consummate financial transfer payments system and some related policies. 4, systems security. This thesis describes the topic mainly from four aspects: propelling budgetary reform; building institution for treasury centralized payment; propelling government procurement; establishing evaluation system of expenditure effectiveness, in order to promote its benefits.